https://www.taxtmi.com/caselaws?id=104303 Rule 24 of the Companies (Court) Rules, 1959 distinguishes the substantive requirement of advertising a winding-up petition from the procedural mode and timing of that advertisement, and makes the manner of publication subject to the Court's directions. Read with rules 96 and 99, non-publication in the Official Gazette does not by itself invalidate the proceeding if the petition was advertised in the newspapers as ordered by the Court. Authorities dealing with failure to comply with the advertisement requirement itself were distinguished. The review challenge based on absence of Gazette publication therefore failed, and the winding-up order was not shown to be erroneous on that ground. en-us Wed, 29 Jul 1998 00:00:00 +0530 Tue, 28 Feb 2012 16:13:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104303 Rule 24 of the Companies (Court) Rules, 1959 distinguishes the substantive requirement of advertising a winding-up petition from the procedural mode and timing of that advertisement, and makes the manner of publication subject to the Court's directions. Read with rules 96 and 99, non-publication in the Official Gazette does not by itself invalidate the proceeding if the petition was advertised in the newspapers as ordered by the Court. Authorities dealing with failure to comply with the advertisement requirement itself were distinguished. The review challenge based on absence of Gazette publication therefore failed, and the winding-up order was not shown to be erroneous on that ground. Case-Laws Companies Law Wed, 29 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104303